Please show explanation.

Ms. Sophia Jones, the company president, has heard that there are multiple breakeven points for every product. She does not believe this and has asked you to provide the evidence of such a possibility. Some information about the company for 2017 is as follows: Total fixed manufacturing overhead Total other fixed expenses Total variable manufacturing expenses Total other variable expenses Units produced Budgeted production Units sold Selling price $184,000 $200,000 $270,000 $290,000 70,000 units 70,000 units 50,000 units $44 What are breakeven sales in units using absorption costing if the production units are actually 50,000? (Round any intermediary calculations to the nearest cent and your final answer up to the next whole unit.) O A. 7,014 units OB. 4,981 units O C. 11,708 units OD. 7,567 units